Vietnam: How are offenses against regulations on customs declaration handled?

08:30, 24/10/2016

This is a notable content specified in Circular No. 155/2016/TT-BTC of the Ministry of Finance of Vietnam on guidelines for imposition of customs-related administrative penalties and enforcement of customs-related administrative decisions.

According to Circular No. 155/2016/TT-BTC of the Ministry of Finance of Vietnam, penalties for offenses against regulations on customs declaration are as follows:

- Penalties for failure to declare or incorrect declaration of goods on the list of humanitarian aid or grant aid certified by the Ministry of Finance or an authority authorized by the Ministry of Finance shall be imposed in accordance with Clause 1 Article 7 of Decree No. 127/2013/NĐ-CP.

- Clause 3 Article 7 of Decree No. 127/2013/NĐ-CP shall be applied in the cases in which incorrect declaration does not result in understatement of tax payable, overstatement of tax exempted, reduced, refunded or canceled, tax evasion or tax fraud.

- In case of the offenses specified in Clause 4 Article 7 of Decree No. 127/2013/NĐ-CP where there are grounds for conclusion that the good no longer exists or has been repurposed or has not been declared, penalties shall be imposed in accordance with Clause 1(g) Article 13 of Decree No. 127/2013/NĐ-CP.

- Provisions of Clause 5 Article 7 of Decree No. 127/2013/NĐ-CP shall be applied to the cases where goods are not exported or sufficiently exported as declared.

View more details at Circular No. 155/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from December 01, 2016.

- Thanh Lam -

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